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A taxpayer inquired whether hiring a full-time employee to manage their premises and garages allows rental income to be classified as income from economic activities. The DGT ruled that it does, provided the contract is an employment contract and for full-time hours.
Cuestión planteada 1.) Si con la contratación de dicha persona a jornada completa se daría cumplimiento al artículo 27.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas y los ingresos obtenidos por el arrendamiento de los inmuebles se calificarían como rendimientos de actividades económicas.
Para que el arrendamiento de inmuebles se considere actividad económica, es necesario emplear al menos a una persona con contrato laboral y a jornada completa. Si se cumple este requisito de infraestructura mínima, los ingresos se calificarán como rendimientos de actividades económicas. Asimismo, esto permite acceder a la exención en el Impuesto sobre el Patrimonio para los bienes necesarios para dicha actividad.
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